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V1662-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption requires change of residence to be necessitated by specific circumstances

A taxpayer inquired whether their property could once again be considered a primary residence to qualify for the reinvestment exemption after returning to it before the three-year period had elapsed, citing agoraphobia and local accessibility issues. The Directorate General of Taxes (DGT) stated that the exemption depends on proving that the circumstances made the change of residence mandatory, a determination that must be assessed by the Tax Administration.

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2024-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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